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Namibia Customs and Excise Act 1998 - OSALL

REVENUE Page 1 of 99. REVENUE. Customs AND Excise . Customs AND Excise ACT 20 OF 1998 . [ASSENTED TO 12 JUNE 1998 ] [DATE OF COMMENCEMENT: 1 AUGUST 1998 ]. (Signed by the President). ACT. To provide for the levying, imposition, payment and collection of Customs and Excise duties, of a surcharge and of a fuel levy; to prohibit and control the import, export or manufacture of certain goods; and to provide for matters incidental thereto. ARRANGEMENT OF SECTIONS. CHAPTER I. DEFINITIONS. 1 Definitions CHAPTER II. ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND. APPLICATION OF ACT. 2 Commissioner to administer Act 3 Performance of duties and exercise of powers 4 General duties and powers of officers 5 Application of Act CHAPTER III. IMPORT, EXPORT, TRANSIT AND COASTWISE CARRIAGE OF GOODS. 6 Designation of places of entry, authorised roads and routes, and related issues 7 Report of arrival or departure of ships or aircraft 8 Sealing of goods on board ships or aircraft 9 When goods deemed to be imported 10 Landing of unentered goods 11 Goods imported or exported overland 12 Goods imported or exported by post 13 Coastwise traffic and coasting ships 14 Persons entering or leaving Namibia , and smugglers 15 Opening of packages in absence of importer or exporter 16 State warehouse 17 Removal of goods in bond 18 Export of goods from Customs and Excise warehouse CHAPTER IV.

CUSTOMS AND EXCISE CUSTOMS AND EXCISE ACT 20 OF 1998 [ASSENTED TO 12 JUNE 1998] [DATE OF COMMENCEMENT: 1 AUGUST 1998] (Signed by the President) ACT To provide for the levying, imposition, payment and collection of customs and excise duties, of a surcharge and of a fuel levy; to prohibit and control the

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